• Forestry managed investment schemes

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    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

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    There are specific CGT rules where secondary investors or subsequent participants hold forestry managed investment scheme (FMIS) interests on capital account. These rules apply to FMIS interests sold or disposed of in the 2007–08 income year and later income years.

    For more information see the Guide to capital gains tax 2014.

    Last modified: 02 Apr 2015QC 39805